Bill Text: IL HB5863 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Illinois Income Tax Act. Creates a credit for taxpayers who are employed by or volunteer for a county emergency medical services agency in a county with a population of fewer than 10,000 as a paramedic, firefighter, emergency medical technician, or ambulance driver. Provides that the credit shall be equal to 5% of the base amount of the standard exemption for individuals. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB5863 Detail]

Download: Illinois-2013-HB5863-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB5863 Introduced , by Rep. Donald L. Moffitt SYNOPSIS AS INTRODUCED:
35 ILCS 5/224 new
Amends the Illinois Income Tax Act. Creates a credit for taxpayers who are employed by or volunteer for a county emergency medical services agency in a county with a population of fewer than 10,000 as a paramedic, firefighter, emergency medical technician, or ambulance driver. Provides that the credit shall be equal to 5% of the base amount of the standard exemption for individuals. Effective immediately.
LRB098 19088 HLH 54238 b
FISCAL NOTE ACT MAY APPLY
A BILL FOR
HB5863 LRB098 19088 HLH 54238 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Income Tax Act is amended by adding
Section 224 as follows:
(35 ILCS 5/224 new)
Sec. 224. Emergency medical services employees and
volunteers tax credit. Beginning with tax years ending after
December 31, 2014, each taxpayer who is employed by or
volunteers for a county emergency medical services agency in a
county with a population of fewer than 10,000 as a paramedic,
firefighter, emergency medical technician, or ambulance driver
shall be allowed a credit against the tax imposed by
subsections (a) and (b) of Section 201 of this Act. The credit
shall be equal to 5% of the base amount of the standard
exemption for individuals, as defined in subsection (b) of
Section 204.
In no event shall a credit under this Section reduce the
taxpayer's liability under this Act to less than zero.
Section 99. Effective date. This Act takes effect upon
becoming law.